Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.
MINISTER/DM'S OFFICE ADM'S OFFICE RETURN TO RULINGS, ROOM 303, MET. BLDG.
XXXXXXXXXX
Dear XXXXXXXXXX
I am replying to your letter of August 9, 1993, addressed to the Honourable Otto Jelinek, former Minister of National Revenue, in which you request an amendment to the definition of spouse as found in the Income Tax Act.
For the purposes of the Income Tax Act as it read prior to 1993, the word "spouse" meant persons legally married according to the laws of Canada. Effective with the 1993 taxation year, the meaning of spouse was extended to include a person of the opposite sex with whom the individual cohabits in a conjugal relationship. Your letter makes reference to the fact that this definition will adversely affect an employer-provided benefit plan or pension plan which extends coverage to the same-sex partner of an employee.
Your recommendation relates to tax policy, which is the responsibility of the Department of Finance. I have therefore sent a copy of your correspondence to Finance officials so that they are made aware of your concerns.
I would like to point out, however, that where an employer wishes to provide health care benefits which do not qualify for inclusion in a private health services plan (as defined in the Income Tax Act) as well as those which do qualify, the non-qualifying benefits can be offered through a separate plan. Thus, the tax-free status of the benefits which do qualify for inclusion in a private health services plan will be maintained. With respect to pension benefits, survival benefit coverage for a person other than a spouse can be provided through a "retirement compensation arrangement" as defined in the Income Tax Act.
I thank you for taking the time to write to express your concerns.
Yours sincerely,
Pierre Gravelle, Q.C.
c.c.: Mr. David A Dodge Deputy Minister of Finance
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© Her Majesty the Queen in Right of Canada, 1993
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© Sa Majesté la Reine du Chef du Canada, 1993
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